Who's the best: Citibank, HSBC or BCA?

One day, three bankers, one each from Citibank, HSBC and BCA, went for a walk. They were old buddies from B-school, and they were remembering the tough old days they went as students together. For no apparent reason, they went into a zoo and passed an elephant. Being from the same field and the same school, there is a little bit of peer competition going on, so when he saw this elephant, an idea clicked the Citibank guy, he said to the others "Why don't we prove who is the best among us ?". The others, of course, agreed.

Then the Citibank said "Let's make a test. Whoever can make this elephant laugh, he works for the best Bank". They all agreed and started. Being a pure logical strategist, the Citibank tried to make the elephant laugh by telling jokes. Of course it stayed still. As a more practical guy, the HSBC guy tried to make funny gestures...and the elephant still stayed still. Now, comes the BCA guy. Being the practical guy he was always told to be, he whispered something to the elephant, and it laughed at him while pointing its fingers to him. The other two were astonished. How come this BCA guy beat them? So the HSBC guy said "OK, let's make another test. Let's make this elephant cry !!". So there they went again. The Citibank guy told sad stories, the HSBC guy made sad gestures, and they fail again. Then, the BCA guy whispered something again in the elephant's ear and it just cried, weeping and patting the BCA guy's shoulder. This cant be, thought the other
two. So the Citibank's said "OK, you've won twice. If you can win this test, we will bow to you. Let's make this elephant run". He went and barked to the elephant orders to run. Of course, it stayed still. The HSBC guy pushes the elephant and stabs it with stake to make it run, it stayed still. So...our BCA guy comes to it and whispers something again in its ear and the elephant ran and ran as fast as it could, as if it was scared to death. The other two surrendered. "OK, you're the best, pal. You work for a very good Bank, tell us your secret".
"Well" said the BCA guy, "The first time I made it laugh, I said I work for BCA".
" When I made it cry, I told the elephant how much I get paid".
" And when I made it run scared to death, I said to it, Why don't you join BCA?"